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Vertical Analysis of Income Statement The following comparative income statement

ID: 2497260 • Letter: V

Question

Vertical Analysis of Income Statement

The following comparative income statement (in thousands of dollars) for the two recent fiscal years was adapted from the annual report of Calvin Motorsports, Inc., owner and operator of several major motor speedways, such as the Atlanta, Texas, and Las Vegas Motor Speedways.

a. Prepare a comparative income statement for these two years in vertical form, stating each item as a percent of revenues. Round to one decimal place. Enter all amounts as positive numbers.

Calvin Motorsports, Inc.

Comparative Income Statement (in thousands of dollars)

For the Years Ended December 31

Current Year Amount

Current Year Percent

Prior Year Amount

Prior Year Percent

Revenues:

Admissions

$ 145,692

  %

$ 143,100

  %

Event-related revenue

153,900

  %

136,899

  %

NASCAR broadcasting revenue

178,011

  %

154,071

  %

Other operating revenue

35,397

  %

42,930

  %

Total revenue

$ 513,000

  %

$ 477,000

  %

Expenses and other:

Direct expense of events

$ 90,801

  %

$ 88,722

  %

NASCAR purse and sanction fees

101,574

  %

89,676

  %

Other direct expenses

104,139

  %

91,107

  %

General and administrative

75,924

  %

69,165

  %

Total expenses and other

$ 372,438

  %

$ 338,670

  %

Income from continuing operations

$ 140,562

  %

$ 138,330

  %

Current Year Previous Year Revenues: Admissions $145,692 $143,100 Event-related revenue 153,900 136,899 NASCAR broadcasting revenue 178,011 154,071 Other operating revenue 35,397 42,930 Total revenue $513,000 $477,000 Expenses and other: Direct expense of events $90,801 $88,722 NASCAR purse and sanction fees 101,574 89,676 Other direct expenses 104,139 91,107 General and administrative 75,924 69,165 Total expenses and other $372,438 $338,670 Income from continuing operations $140,562 $138,330

Explanation / Answer

COMPARATIVE INCOME STATEMENT OF CALVIN MOTORSPORTS, INC FOR THE YEAR ENDED DEC 31

Current Year Amount

Current Year Percent

Prior Year Amount

Prior Year Percent

Revenues:

Admissions

$ 145,692

28.4%

$ 143,100

30.0%

Event-related revenue

153,900

30.0%

136,899

28.7%

NASCAR broadcasting revenue

178,011

34.7%

154,071

32.3%

Other operating revenue

35,397

6.9%

42,930

9.0%

Total revenue

$ 513,000

100.0%

$ 477,000

100.0%

Expenses and other:

Direct expense of events

$ 90,801

17.7 %

$ 88,722

18.6%

NASCAR purse and sanction fees

101,574

19.8 %

89,676

18.8%

Other direct expenses

104,139

20.3%

91,107

19.1%

General and administrative

75,924

14.8%

69,165

14.5%

Total expenses and other

$ 372,438

72.6%

$ 338,670

71.0%

Income from continuing operations

$ 140,562

27.4 %

$ 138,330

29.0%

Current Year Amount

Current Year Percent

Prior Year Amount

Prior Year Percent

Revenues:

Admissions

$ 145,692

28.4%

$ 143,100

30.0%

Event-related revenue

153,900

30.0%

136,899

28.7%

NASCAR broadcasting revenue

178,011

34.7%

154,071

32.3%

Other operating revenue

35,397

6.9%

42,930

9.0%

Total revenue

$ 513,000

100.0%

$ 477,000

100.0%

Expenses and other:

Direct expense of events

$ 90,801

17.7 %

$ 88,722

18.6%

NASCAR purse and sanction fees

101,574

19.8 %

89,676

18.8%

Other direct expenses

104,139

20.3%

91,107

19.1%

General and administrative

75,924

14.8%

69,165

14.5%

Total expenses and other

$ 372,438

72.6%

$ 338,670

71.0%

Income from continuing operations

$ 140,562

27.4 %

$ 138,330

29.0%